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NY 866403


AUG 29 1991

CLA-2-94:S:N:N1:233 866403

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Ms. Cynthia L. Arevalo
Broker Power, Inc.
1612 K Street, N.W., Suite 310
Washington, D. C.. 20006

RE: The tariff classificaton of chair covers from China.

Dear Ms. Arevalo:

In your letter dated August 21, 1991, on behalf of Pam and Frank Industrial Co., Ltd., Hong Kong, you requested a tariff classification ruling.

The furniture items are canvas covers for a Director's Chair. They consist of two pieces, a seat and a back. The covers are constructed of 14 ounce cotton fabric canvas. The seat cover has two sewn end openings (each 1/4") with rods and the dimensions are 16" x 18-1/4". The back cover has two sewn end openings (each 2-1/2") and measures 21" x 5-7/8". The seat and back fabric canvas covers have been dedicated for use with a Director's Chair which is designed to be placed on the floor or ground.

The applicable subheading for the fabric canvas covers for a Director's Chair will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), and parts thereof, parts, other, other. The rate of duty will be 4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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